A number of significant amendments have been made to the Tax Code of the Republic of Azerbaijan. These amendments, with certain exceptions, will come into fo...
The concept of “transfer prices” is newly introduced into Azerbaijani tax law. The transfer pricing rules of Azerbaijan are effective since 2017. The Tax Cod...
New rules have been adopted regarding the deduction of expenses from income for representation expenses, employees' housing and meal expenses, as well as exp...
As a general rule under the Tax Code of Azerbaijan, business to business e-commerce is subject to Azerbaijani VAT (18%) where the payer of the e-commerce (e-...
Tax Code of Azerbaijan Republic: 2023 Tax Amendments
Withholding taxes in Azerbaijan are not listed as a type of taxes by the Tax Code of Azerbaijan, it is rather a form of paying a tax due to income. The incom...
Proper and legal accounting is one of the vital issues that every company should pay attention to. The accounting system of a company must be established in ...
Several customs duties are reduced in Azerbaijan - new customs import tariffs exemptions are introduced.